https://www.taxtmi.com/caselaws?id=121506 The appeal was dismissed as time-barred due to the delayed issuance of the review order, which was beyond the one-year limit prescribed by Section 35E(3) of the Central Excise Act, 1944. The Tribunal upheld the decision that the appeal was rightly held as barred by limitation. The Tribunal clarified that the passing of an order in the note-sheet does not constitute a review order. Despite the review decision being made within the timeframe, the actual issuance of the review order occurred after the prescribed period, leading to the affirmation of the decision to uphold the impugned order. en-us Wed, 14 Mar 2007 00:00:00 +0530 Tue, 31 Jul 2012 11:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121506 The appeal was dismissed as time-barred due to the delayed issuance of the review order, which was beyond the one-year limit prescribed by Section 35E(3) of the Central Excise Act, 1944. The Tribunal upheld the decision that the appeal was rightly held as barred by limitation. The Tribunal clarified that the passing of an order in the note-sheet does not constitute a review order. Despite the review decision being made within the timeframe, the actual issuance of the review order occurred after the prescribed period, leading to the affirmation of the decision to uphold the impugned order. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121506